January 16

Individuals – Make a payment of your fourth-quarter estimated income tax for 2023 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2023 estimated tax.

January 31

Form 1099-NEC/Other 1099 Forms– Filing deadline with the IRS and State. Recipient Copy due.

Form W2– Filing Deadline with the IRS and State. Recipient Copy due.

Form 941– 2023 Fourth Quarter Form 941 Filing Deadline.

Form 940– FUTA Tax Form 940 Filing Deadline.

Employers – Give your employees their copies of Form W-2 for 2023. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting. File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2023

February 15

Businesses – Give annual information statements to recipients of certain payments made during 2023. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.

March 15

Form 990 –Filing deadline for organizations whose fiscal tax year ended on October 31, 2023.

Form 1065– Partnerships – File a 2023 calendar year income tax return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065-B) or substitute Schedule K-1. To request an automatic 6-month extension of time to file the return, file Form 7004. Then file the return and provide each partner with a copy of their final or amended (if required) Schedule K­1 (Form 1065) by September 15.

Form 1120S- S Corporations – File a 2023 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder’s Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in tax. Then file the return, pay any tax, interest, and penalties due and provide each shareholder with a copy of their Schedule K-1 by September 15.

S Corporation Election – File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2023. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2023.

April 15

Form 1040 -Individuals – File an income tax return for 2023 (Form 1040) and pay any tax due.

Form 1040 –Individuals– If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return and pay what you estimate you owe in tax to avoid penalties and interest. Then file Form 1040 by October 15.

Individuals – Make a payment of your first-quarter estimated income tax for 2024. Use Form 1040-ES. This is the first installment date for 2024 estimated tax.

Individuals – Last Day to make a 2023 IRA contribution. This is the deadline for a contribution to a traditional IRA, deductible or not, and a Roth IRA. However, if you have SEP, Keogh, or other eligible plan and you file an extension to Oct 15, 2024, you can wait until then to put 2023 money into those accounts.

Individuals – Withdraw excess IRA contributions in 2023 to avoid penalty if filing of form 1040 was not extended. Individuals – Contribute to Health Savings Account (HSA) for 2023.

Individuals w/Schedule C-Contribute to Solo 401(k) Plan or Simplified Employee Pension (SEP) Plan for 2023 by Self-Employed if filing of Form 1040 was Not Extended.

Form 1120C- C Corporations – File a 2023 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in taxes Corporations – Deposit the first installment of estimated income tax for 2024. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

Form 1041- Trusts and Estates – File a 2023 calendar year income tax return (Form 1041) and pay any tax due. If you want an automatic 6-month extension of time to file the return and deposit what you estimate you owe in taxes. Form 709- Gift Tax- File a 2021 calendar year income tax return (Form 709) and pay any tax due. If you want an automatic 6-month extension of time to file the return and deposit what you estimate you owe in taxes. Form 114/FBAR- FinCEN – File a 2023 calendar year income tax return.

Form 990 – Filing deadline for organizations whose fiscal tax year ended on November 30, 2023.

April 30

Form 941 – First quarter filing deadline for 2024 Form 941, Employer’s Quarterly Federal Tax Return

May 15

Form 990– Exempt Organization- File a 2023 calendar year income tax return (Form 990). If you want an automatic 6-month extension of time to file the return.

Form 990– Filing deadline for organizations whose fiscal tax year ended on December 31, 2023.

June 17

Individuals – Make a payment of your 2024 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2024.

Corporations – Deposit the second installment of estimated income tax for 2024. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

July 15

Form 990 – Filing deadline for organizations whose fiscal tax year ended on February 28, 2024.

July 31 Form 941 – Second Quarter filing deadline for 2024.

August 15

Form 990 – Filing deadline for organizations whose fiscal tax year ended on March 31, 2024.

September 16

Individuals – Make a payment of your 2024 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2023.

Corporations – Deposit the third installment of estimated income tax for 2024. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.

Form 1120S -S Corporations – File a 2023 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Form 1065- Partnerships – File a 2023 calendar year return (Form 1065). This due date applies only if you were given an additional 6-month extension. Provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1.

September 30

Form 1041- Trusts and Estates – File a 2023 calendar year income tax return and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension.

October 15

Form 1040- Individuals – If you have an automatic 6-month extension to file your income tax return for 2023, file Form 1040 and pay any tax, interest, and penalties due.

Individuals – Withdraw excess IRA contributions in 2022 to avoid penalty if filing of Form 1040 was extended.

Individuals w/Schedule C-Contribute to Solo 401(k) Plan or Simplified Employee Pension (SEP) Plan for 2022 by Self-Employed if filing of Form 1040 was Extended.

Form 1120- C Corporations – File a 2023 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension.

Form 990– Filing deadline for organizations whose fiscal tax year ended on May 31, 2024.

Form 941– Third Quarter filing deadline for 2024.

November 15

Form 990-Filing deadline for organizations whose fiscal tax year ended on June 30, 2024.

Form 990- Exempt Organization– File a 2023 calendar year income tax return (Form 990) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension.

December 15

Form 990-Filing deadline for organizations whose fiscal tax year ended on July 31, 2024.

December 16

Corporations – Deposit the fourth installment of estimated income tax for 2024. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

December 31

Individuals – Required Minimum Distribution (RMD) by individuals who are 73 or older at the end of 2024.

Individuals-Charitable donations deadline. If you itemize deductions and want to donate to charity to reduce your taxable income, this is the last day to do it for the 2024 tax year.

Businesses – Contribution to employer- sponsored retirement plan for 2024 (401(k), 403(b), 457 or federal thrift savings plans).